“The Cavs’ projected salary for next season includes JR Smith’s $15.8 million,” Vardon wrote. “If he’s waived or traded by June 30, he only costs $3.9 million, which would drop Cleveland below the tax line straightaway…

“Now, you might counter that the Cavs could buy out JR Smith and get him to leave some money on the table to create some room to operate. But that’s not going to happen because the Cavs have every intention of trying to trade him in June. If they need another body over the last 22 games, there’s always the two-way guys.”

The Cavs were unable to move Smith prior to the trade deadline earlier this month, but he’ll become much more valuable when his contact becomes an expiring one following the end of the 2018-19 season.

That will make getting a deal done to move him elsewhere much more likely.

For months, it has been clear that both the Cavs and Smith would benefit from their partnership coming to an end, and it seems it’ll be just a few more months before ties are finally severed.

Until then, the Cavs will look to improve with the mixtures of youngsters and vets on their roster that are still interested in donning the Wine and Gold.